'Rooted above': Brahman is called above (ūrdhva) by reason of time, because of its subtlety, its being the cause, its eternality and its greatness; it is the unmanifest, possessed of the power of māyā, and this tree of transmigration has that for its root, so it is rooted above. So too the scripture, 'rooted above and branched below is this eternal aśvattha' (Kaṭha 2.6.1). And in the Purāṇa: 'arising from the unmanifest as its root, raised up by His grace, having the intellect for its trunk, the openings of the senses for its hollows, the great elements for its spreading boughs, the objects for its leaves, merit and demerit for its fair flowers, the arising of pleasure and pain for its fruits; the eternal Brahman-tree, the support of the livelihood of all beings; this is the Brahman-grove, and Brahman ever moves about in it; having cut and split this with the supreme sword of knowledge, and having then gained delight in the Self, one does not return from there again' and the like. That tree of transmigration, rooted above, made of māyā, is branched below: the great principle, the ego-sense, the subtle elements and the rest are as if its branches below. It will not stand even till tomorrow, so it is the aśvattha; they call this momentarily-perishing aśvattha imperishable, because the māyā of transmigration has been at work from beginningless time, this tree of transmigration being the well-known resort of the beginningless and endless succession of bodies and the rest. And here is another qualification of that tree: the metres, the chant-coverings marked as the Ṛk, Yajus and Sāman, are as its leaves; as the leaves of a tree serve to guard it, so the Vedas serve to guard the tree of transmigration, since they make plain merit and demerit and their causes and fruits. He who knows the tree of transmigration as explained, with its root, is a knower of the Veda, a knower of the meaning of the Veda; for, apart from this tree of transmigration with its root, there is not even an atom's worth of a thing to be known left over, and so the knowledge of the tree of transmigration with its root is praised, in that its knower is all-knowing, a knower of the meaning of all the Veda. Another conceiving of the parts of that tree of transmigration is now told.
Contemporary English rendering of the Sanskrit bhāṣya, pending scholar review.